What is the taxable base and how is it determined in Corporation Tax?

Information

• Calculation of the taxable base

  Find out here which are the methods for determining the taxable base for Corporation Tax purposes

• Repayments

  Here's how to calculate repayments

• Non deductible expenses

  Here are non-deductible expenses

• Hybrid asymmetries

  Explanation about the new regulation on hybrid asymmetries.

• Exemptions

  Which incomes are exempt?

• Reductions in the taxable base

  When can you reduce your tax base?

• Offsetting of tax loss carryforwards

  If you have tax loss carryforwards from previous years you should read this

• Tax rate

  The tax rates applicable to tax periods beginning in 2017, 2018, 2019, 2020, 2021 and 2022 (Art. 29 and DT 34ª LIS) are the following:

• Tax period and accrued amount

  Tax period and the accrued amount of the Corporation Tax

• Settlement diagram

  What is the Corporation Tax settlement scheme?